The euro crisis of 2010 has shown that the Eurozone lacks economic cohesion and that EU fiscal integration is needed for a stable euro. But can this integration exist without clashing with the national constitutional interests of the Member States? Frederik Behre looked into this matter in his PhD-thesis…

The Terms of Employment Individual Choices Model gives you some freedom to select your own terms and conditions.

Once every three years, you can offset the cost of purchasing a bicycle for yourself or a battery for your own electric bike through the Terms of Employment Individual Choices Model. .

The Life-course Savings Scheme allows you to save for unpaid leave at a fiscal advantage. The Life-course Savings Scheme has been closed to new participants since 2012.

Yousef Yousef (39), a successful entrepreneur in the water-quality industry, recently joined the Advisory Board at Leiden Law School. Read the interview about his career.

If you incur professional expenses, such as professional association fees, you can offset these expenses against your gross income via the Individual Choices Model.

If you have incurred costs for your work, you may be entitled to reimbursement. For example material costs, but also travel costs for commuting and business trips. We’ve listed all the possibilities below.

Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.

In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.

For your commuting days, you can apply for a supplementary kilometre allowance in the Terms of Employment Individual Choices Model. You will not be reimbursed in full for your commuting expenses, but by offsetting your gross income, you will benefit from a tax benefit.

If your work allows it, you can work partly from home and partly from a university location. How exactly this combination looks for you depends on your own work and that of your team.

If you have a guest or visitor who needs access to the network drives or a ULCN account, you can have him or her registered in the guest management system (GMS) via your GMS contact person.

Migrants are far less of a burden on the budget of European countries than is often thought. This is the conclusion of research by economists from Leiden University.

Migrants are far less of a burden on the budget of European countries than is often thought. This is the conclusion of research by economists from Leiden University.

On 3 February 2021, Prof. Matthias Haentjens spoke at the second conference on bank resolution, jointly organised by the European Banking Institute (EBI) and the Single Resolution Board (SRB).

Mees Vergouwen heeft op 28 oktober de Mitchell B. Carroll prijs van de International Fiscal Association (IFA) ontvangen. De fiscalist won de prijs met zijn proefschrift over ‘botsende belastingregels’.

The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.

Education, Research

On January 1st Jasper Knoester started as our new dean. How is he finding it? What kinds of things is he doing and what does his day look like? In each newsletter, Jasper gives a peek into his life as dean.

The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.

At the end of June 2021, The Dutch Ministry of Finance made a policy document public that dates back to 2016. In it, civil servants acknowledge that the Netherlands risked providing unauthorized State aid to American multinationals by allowing them to use a controversial, but favourable, fiscal construction:…

On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…

Applications are now open for the Summer School ‘The European Union, the United Nations and Global Governance’ (12 - 23 June 2023) for Master-level and PhD students. The activity is supported by the European Union’s Jean Monnet programme (Erasmus+).

The Summer School will take place from 14-25 June 2021 and welcomes Master-level and PhD-level students who are interested in learning more about the interactions between the EU and the UN and the EU’s role within current patterns in global governance.

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

Discovering while still studying whether work in science might be for you. That is what students get during the faculty Research Traineeship Programme. On Friday 1 September, they presented their results to each other and their supervisors.

On Tuesday 12 January 2021, the annual Meijers prizes and thesis prizes were awarded at the online New Year’s event broadcast from the Old Observatory.

Voormalig demissionair staatssecretaris van Fiscaliteit en Belastingdienst Marnix van Rij gaf op 17 juni in samenwerking met universitair docent Esther Huiskers-Stoop een gastcollege over belastingrecht en duurzaamheid. Deze lezing werd op initiatief van student Darya de Wilt georganiseerd.

Lecture, Lunch Research Seminar

The story of Tutankhamun, the Egyptian pharaoh, is world famous. But did you know that the Ancient Egyptians mummified not only people but animals too? The National Museum of Antiquities in Leiden recently put a bunch of animal mummies through a CT scanner. This was in collaboration with Canon Netherlands…

Bankruptcy fraud is not being combatted effectively. When the trustee finds irregularities, the fraudster is not always punished. Politicians and the court case involving fashion chain Miss Etam’s ‘rescuer’ have rekindled the debate on bankruptcy fraud.

Human resources

Since September 2021, Noelle Richardson and Susana Munch Miranda are working as a postdoctoral researcher within Cátia Antunes VICI project "Exploiting the Empire of Others: Dutch Investment in Foreign Colonial Resources, 1570-1800". Below, they introduce themselves.

PhD defence

The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.

Lecture

Lecture, Research seminar

Course

PhD defence

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